Bill Text: IL SB2087 | 2021-2022 | 102nd General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that an examination for qualification as a person with a disability may also be conducted by an optometrist if the person qualifies because of a visual disability. Effective immediately.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-02-26 - Referred to Assignments [SB2087 Detail]
Download: Illinois-2021-SB2087-Introduced.html
| |||||||||||||||||||||||||
| |||||||||||||||||||||||||
| |||||||||||||||||||||||||
| |||||||||||||||||||||||||
| |||||||||||||||||||||||||
1 | AN ACT concerning revenue.
| ||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||
4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||
5 | Section 15-168 as follows:
| ||||||||||||||||||||||||
6 | (35 ILCS 200/15-168) | ||||||||||||||||||||||||
7 | Sec. 15-168. Homestead exemption for persons with | ||||||||||||||||||||||||
8 | disabilities. | ||||||||||||||||||||||||
9 | (a) Beginning with taxable year 2007, an
annual homestead | ||||||||||||||||||||||||
10 | exemption is granted to persons with disabilities in
the | ||||||||||||||||||||||||
11 | amount of $2,000, except as provided in subsection (c), to
be | ||||||||||||||||||||||||
12 | deducted from the property's value as equalized or assessed
by | ||||||||||||||||||||||||
13 | the Department of Revenue. The person with a disability shall | ||||||||||||||||||||||||
14 | receive
the homestead exemption upon meeting the following
| ||||||||||||||||||||||||
15 | requirements: | ||||||||||||||||||||||||
16 | (1) The property must be occupied as the primary | ||||||||||||||||||||||||
17 | residence by the person with a disability. | ||||||||||||||||||||||||
18 | (2) The person with a disability must be liable for | ||||||||||||||||||||||||
19 | paying the
real estate taxes on the property. | ||||||||||||||||||||||||
20 | (3) The person with a disability must be an owner of | ||||||||||||||||||||||||
21 | record of
the property or have a legal or equitable | ||||||||||||||||||||||||
22 | interest in the
property as evidenced by a written | ||||||||||||||||||||||||
23 | instrument. In the case
of a leasehold interest in |
| |||||||
| |||||||
1 | property, the lease must be for
a single family residence. | ||||||
2 | A person who has a disability during the taxable year
is | ||||||
3 | eligible to apply for this homestead exemption during that
| ||||||
4 | taxable year. Application must be made during the
application | ||||||
5 | period in effect for the county of residence. If a
homestead | ||||||
6 | exemption has been granted under this Section and the
person | ||||||
7 | awarded the exemption subsequently becomes a resident of
a | ||||||
8 | facility licensed under the Nursing Home Care Act, the | ||||||
9 | Specialized Mental Health Rehabilitation Act of 2013, the | ||||||
10 | ID/DD Community Care Act, or the MC/DD Act, then the
exemption | ||||||
11 | shall continue (i) so long as the residence continues
to be | ||||||
12 | occupied by the qualifying person's spouse or (ii) if the
| ||||||
13 | residence remains unoccupied but is still owned by the person
| ||||||
14 | qualified for the homestead exemption. | ||||||
15 | (b) For the purposes of this Section, "person with a | ||||||
16 | disability"
means a person unable to engage in any substantial | ||||||
17 | gainful activity by reason of a medically determinable | ||||||
18 | physical or mental impairment which can be expected to result | ||||||
19 | in death or has lasted or can be expected to last for a | ||||||
20 | continuous period of not less than 12 months. Persons with | ||||||
21 | disabilities filing claims under this Act shall submit proof | ||||||
22 | of disability in such form and manner as the Department shall | ||||||
23 | by rule and regulation prescribe. Proof that a claimant is | ||||||
24 | eligible to receive disability benefits under the Federal | ||||||
25 | Social Security Act shall constitute proof of disability for | ||||||
26 | purposes of this Act. Issuance of an Illinois Person with a |
| |||||||
| |||||||
1 | Disability Identification Card stating that the claimant is | ||||||
2 | under a Class 2 disability, as defined in Section 4A of the | ||||||
3 | Illinois Identification Card Act, shall constitute proof that | ||||||
4 | the person named thereon is a person with a disability for | ||||||
5 | purposes of this Act. A person with a disability not covered | ||||||
6 | under the Federal Social Security Act and not presenting an | ||||||
7 | Illinois Person with a Disability Identification Card stating | ||||||
8 | that the claimant is under a Class 2 disability shall be | ||||||
9 | examined by a physician, advanced practice registered nurse, | ||||||
10 | optometrist (if the person qualifies because of a visual | ||||||
11 | disability), or physician assistant designated by the | ||||||
12 | Department, and his status as a person with a disability | ||||||
13 | determined using the same standards as used by the Social | ||||||
14 | Security Administration. The costs of any required examination | ||||||
15 | shall be borne by the claimant. | ||||||
16 | (c) For land improved with (i) an apartment building owned
| ||||||
17 | and operated as a cooperative or (ii) a life care facility as
| ||||||
18 | defined under Section 2 of the Life Care Facilities Act that is
| ||||||
19 | considered to be a cooperative, the maximum reduction from the
| ||||||
20 | value of the property, as equalized or assessed by the
| ||||||
21 | Department, shall be multiplied by the number of apartments or
| ||||||
22 | units occupied by a person with a disability. The person with a | ||||||
23 | disability shall
receive the homestead exemption upon meeting | ||||||
24 | the following
requirements: | ||||||
25 | (1) The property must be occupied as the primary | ||||||
26 | residence by the
person with a disability. |
| |||||||
| |||||||
1 | (2) The person with a disability must be liable by | ||||||
2 | contract with
the owner or owners of record for paying the | ||||||
3 | apportioned
property taxes on the property of the | ||||||
4 | cooperative or life
care facility. In the case of a life | ||||||
5 | care facility, the
person with a disability must be liable | ||||||
6 | for paying the apportioned
property taxes under a life | ||||||
7 | care contract as defined in Section 2 of the Life Care | ||||||
8 | Facilities Act. | ||||||
9 | (3) The person with a disability must be an owner of | ||||||
10 | record of a
legal or equitable interest in the cooperative | ||||||
11 | apartment
building. A leasehold interest does not meet | ||||||
12 | this
requirement.
| ||||||
13 | If a homestead exemption is granted under this subsection, the
| ||||||
14 | cooperative association or management firm shall credit the
| ||||||
15 | savings resulting from the exemption to the apportioned tax
| ||||||
16 | liability of the qualifying person with a disability. The | ||||||
17 | chief county
assessment officer may request reasonable proof | ||||||
18 | that the
association or firm has properly credited the | ||||||
19 | exemption. A
person who willfully refuses to credit an | ||||||
20 | exemption to the
qualified person with a disability is guilty | ||||||
21 | of a Class B misdemeanor.
| ||||||
22 | (d) The chief county assessment officer shall determine | ||||||
23 | the
eligibility of property to receive the homestead exemption
| ||||||
24 | according to guidelines established by the Department. After a
| ||||||
25 | person has received an exemption under this Section, an annual
| ||||||
26 | verification of eligibility for the exemption shall be mailed
|
| |||||||
| |||||||
1 | to the taxpayer. | ||||||
2 | In counties with fewer than 3,000,000 inhabitants, the | ||||||
3 | chief county assessment officer shall provide to each
person | ||||||
4 | granted a homestead exemption under this Section a form
to | ||||||
5 | designate any other person to receive a duplicate of any
| ||||||
6 | notice of delinquency in the payment of taxes assessed and
| ||||||
7 | levied under this Code on the person's qualifying property. | ||||||
8 | The
duplicate notice shall be in addition to the notice | ||||||
9 | required to
be provided to the person receiving the exemption | ||||||
10 | and shall be given in the manner required by this Code. The | ||||||
11 | person filing
the request for the duplicate notice shall pay | ||||||
12 | an
administrative fee of $5 to the chief county assessment
| ||||||
13 | officer. The assessment officer shall then file the executed
| ||||||
14 | designation with the county collector, who shall issue the
| ||||||
15 | duplicate notices as indicated by the designation. A
| ||||||
16 | designation may be rescinded by the person with a disability | ||||||
17 | in the
manner required by the chief county assessment officer. | ||||||
18 | (d-5) Notwithstanding any other provision of law, each | ||||||
19 | chief county assessment officer may approve this exemption for | ||||||
20 | the 2020 taxable year, without application, for any property | ||||||
21 | that was approved for this exemption for the 2019 taxable | ||||||
22 | year, provided that: | ||||||
23 | (1) the county board has declared a local disaster as | ||||||
24 | provided in the Illinois Emergency Management Agency Act | ||||||
25 | related to the COVID-19 public health emergency; | ||||||
26 | (2) the owner of record of the property as of January |
| |||||||
| |||||||
1 | 1, 2020 is the same as the owner of record of the property | ||||||
2 | as of January 1, 2019; | ||||||
3 | (3) the exemption for the 2019 taxable year has not | ||||||
4 | been determined to be an erroneous exemption as defined by | ||||||
5 | this Code; and | ||||||
6 | (4) the applicant for the 2019 taxable year has not | ||||||
7 | asked for the exemption to be removed for the 2019 or 2020 | ||||||
8 | taxable years. | ||||||
9 | (e) A taxpayer who claims an exemption under Section | ||||||
10 | 15-165 or 15-169 may not claim an exemption under this | ||||||
11 | Section.
| ||||||
12 | (Source: P.A. 100-513, eff. 1-1-18; 101-635, eff. 6-5-20.)
| ||||||
13 | Section 99. Effective date. This Act takes effect upon | ||||||
14 | becoming law.
|